If you hesitate regarding tax liability and have questions in mind about how much tax to pay ATO, to understand your tax related situation, you need to first figure out that you are here as an Australian citizen or you are here as foreign resident for tax purposes.
ATO could not apply same rule as the Department of Immigration and Border Protection.
You can identified your situation through this:
- can be an Australian resident for tax purposes without being an Australian citizen or permanent resident
- may have a visa to enter Australia, but are not an Australian resident for tax purposes.